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LUT Under GST

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Required Documents

PAN Card of entity

KYC of Authorized signatory (PAN, Aadhar/Passport/Voter ID)

2 Witnesses (Aadhar Card of witnesses)

Copy of GST registration certificate

IEC Certificate

Cancelled Cheque of current account of exporter

LUT is the abbreviation for “Letter of Undertaking”. LUT is a document that is submitted by the exporter who wants to export goods & services without the payment of taxes. In case the LUT is not filed, the exporter may export by payment of IGST and then claim the refund of tax so paid. However, the exporters always prefer to export by filing LUT as they don’t wish to indulge in refund procedure and blocking their funds till refund is received. LUT may be furnished online in Form GST RFD-11 on the GSTN Common Portal

Required Documents

PAN Card of entity

KYC of Authorized signatory (PAN, Aadhar/Passport/Voter ID)

2 Witnesses (Aadhar Card of witnesses)

Copy of GST registration certificate

IEC Certificate

Cancelled Cheque of current account of exporter

Frequently Asked Question

What are the eligibility criteria to apply for LUT?

A registered taxpayer under GST intending to supply goods or services without payment of IGST outside India or to places covered under Special Economic Zone in India shall apply for LUT

When is the Letter of Undertaking required to be filed?

If the exporters wish to opt for exports without the payment of IGST, the Letter of Undertaking is required to be filed. Such LUT is required to be filed any time before exporting without payment of IGST. However, LUT is not required to be filed for every export consignment. LUT once filed shall be valid for the whole financial year

What is the validity of LUT filed?

Letter of Undertaking will be valid for the whole financial year in which it is filed

Whether furnishing of bond is required for LUT?

No, the condition for furnishing bond has now been dispensed with. Now, the exporter is only required to file LUT in Form GST RFD-11 on Common Portal

What is the frequency/ interval of filing LUT?

Letter of Undertaking is valid for the financial year in which it is filed. If the exporter wishes to continue export in next financial year, he shall reapply for LUT in the beginning of next financial year failing which he will not be able to export goods or services

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